آزمون اثر بخشی حسابداری مدیریت زیست محیطی بر کیفیت افشاء اطلاعات کربن

نوع مقاله : مقاله پژوهشی

نویسنده

دکتری حسابداری و مدرس دانشگاه

چکیده

همگام با پیشرفت حسابداری مدیریت زیست محیطی در دهه‌ی گذشته، توسعه‌ی انواع ابزارهای کنترل و حسابداری مدیریتی کمک شایانی به بهبود سازوکارهای مدیریتی و خصوصاً مدیریت اطلاعات و عملکردزیست‌محیطی شرکت‌ها کرده است. در حالی‌که اهمیت حسابداری مدیریت زیست محیطی برای پایداری شرکت کاملاً روشن است، مجموعه‌ی گسترده‌ی تحقیقات صورت گرفته توجه اندکی به ارزیابی و درک کاربرد حسابداری مدیریت زیست محیطی و اثربخشی آن بر کیفیت افشاء اطلاعات کربن داشته‌اند. پژوهش حاضر با استفاده از داده های سالانه شرکت های پذیرفته شده در بورس اوراق بهادار تهران طی دوره 1391-1397انجام پذیرفت. با استفاده از داده های جمع آوری شده از 152 شرکت مشخص شدکه برخی ابزار های حسابداری مدیریت زیست محیطی توسط این شرکت ها به کار گرفته شده است ، با این حال تعداد کمی از این شرکت ها از ابزار های حسابداری مدیریت زیست محیطی در طیف وسیع استفاده نموده‌اند.تحلیل‌های تجربی نشان می‌دهند که کاربرد حسابداری مدیریت زیست محیطی تاثیر مثبت و معناداری بر کیفیت افشاء اطلاعات کربن دارد.

کلیدواژه‌ها


عنوان مقاله [English]

Testing the Effectiveness of Environmental Management Accounting on the Quality of Disclosure of Carbon Information

نویسنده [English]

  • anahita zandi
Ph.D of Accounting and university Lecturer
چکیده [English]

As environmental management accounting has evolved over the past decade, the development of a variety of management control and accounting tools has helped to improve management mechanisms, particularly corporate information and environmental performance management. While the importance of environmental management accounting for firm sustainability is quite clear, a large body of research has paid little attention to evaluating and understanding the application of environmental management accounting and its impact on the quality of carbon information disclosure. The present study was conducted using the annual data of listed companies in Tehran Stock Exchange during the period 2012-2018. Using data collected from 152 companies, it was found that some environmental management accounting tools were used by these companies, however few of them used a wide range of environmental management accounting tools. Empirical analyzes show that the application of environmental management accounting has a positive and significant effect on the quality of carbon information disclosure.

کلیدواژه‌ها [English]

  • Environmental Management Accounting
  • Environmental Accounting
  • Carbon Disclosure
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